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Таможенное оформление контейнеров - O.V. Lahtinen Oy
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Таможенное оформление контейнеров

Контейнеры – это транспортные средства, ввозимые без импортных пошлин в соответствии с процедурой временного ввоза, когда они используются для коммерческой перевозки товаров.
Если контейнер, временно выгруженный в качестве транспортного средства, остается постоянно в Сообществе, например, из-за продаж, он должен быть выпущен для свободного обращения.
Когда цель контейнера изменяется при продаже или аренде транспортного средства, например склада или служебного помещения, он должен всегда выпускаться для свободного обращения. Таможня должна быть немедленно отправлена в таможенную декларацию импорта.

В случае продажи требуется, чтобы условия продажи между продавцом и покупателем согласовали, какая сторона несет ответственность за таможенное оформление.
Когда контейнеры сдаются в аренду для других целей, чем транспортные средства для международного трафика, контейнер лизингодателя является обязательным.
Контейнеры беспошлинно действуют на основе таможенного тарифа, но они облагаются налогом на добавленную стоимость.

Источник: Инструкции клиента южного таможенного контура 1/08

O.V. Lahtinen объявит контейнеры, которые постоянно остаются в Финляндии.

 
 


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